Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-Equity and debt investments that management intends to sell in the future, but not necessarily in the near term

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) trading securities
I) available-for-sale securities
J) held-to-maturity securities
K) amortized cost method
L) fair value method
M) unrealized gains and losses
N) equity method
O) consolidation worksheet
P) minority interest
Q) business combination
R) goodwill